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Amendments to memorandum of incorporation

Contract Review


What is a MOI?

The Memorandum of Incorporation is the founding document of your company

It is called the Cor 15.1

The Company's Intellectual Property Commission (CIPC) issues a welcome

letter after your non profit company has been registered, containing amongst

the other documents, your company's MOI.

Why must the MOI be amended?

All companies are registered and issued with a standard MOI.

In order to receive tax exemption (PBO), SARS requires that you amend your founding document, to include certain sections of the Income Tax Act.

What does it entail?

The resolution and addendum will be prepared on your behalf in order to be compliant to the requirements set out by SARS.

The directors will then sign the documents which have been prepared.


This will then be submitted to CIPC.

CIPC will issue a Cor 15.2 document acknowledging the change to the existing MOI.

This will then be submitted to SARS to ensure compliance.

What is the cost?

MOI amendment with CIPC R2,500

Disbursement fee of CIPC R250

Registration of Cor15.2 with CIPC and SARS R250

Total R3,000

Let us know how we can help

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